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Instructions  fo 
Conf  Pam  12mo  #163 


T.  "x: 


T-.    'lA 


INSTRUCTIONS  FOR  COLLECTORS  OF  TAXES. 


Confederate  States  of   America,  ) 

^  Treasury  Department,      \ 

Riclimond,  May  15,  1863.  ) 

The  following  instructions  will  be  pursued  by  all  officers 
engaged  in  the  collection  of  taxes  for  the  Confederate 
States : 

1.  The  State  collector  appointed  for  each  State  shall,  on 
notice  of  his  appointment,  immediately  execute  an  official 
bond  for  the  faithful  performance  of  the  duties  of  his  office, 
with  sufficient  sureties  in  the  sums  hereinafter  mentioned. 
The  sureties  may  be  separately  bound  in  sums  of  not  less 
than  five  thousand  dollars,  and  their  sufficiency  must  be 
certified  by  the  district  judge  of  the  Confederate  States. 
The  collector  will  take  the  usual  oath  of  office  and  the  bond 
with  the  oath  certified  thereon,  must  be  forwarded  to  the 
Secretary  of  the  Treasury. 

2.  The  penalty  of  the  bonds  of  the  several  State  collectors 
shall  be  in  the  following  sums : 

Alabama,         ....         $75,000 
Arkansas,  ....         50,000 

Florida, 35,000 

Georgia,  -         -         .         -    '     100,000 

Louisiana,      ....  100,000 

Mississippi,         ....    ♦jOOjOOO 
North  Carolina,       ....     50,000  ' 
South  Carolina,    -         -         ,       -        60,000 
Tennessee,       -         -         -         -       .    50,000 

Texas, 60,000 

Virginia,         ....  100,000 

3.  Each  State  collector  shall,  immediately  after  his  ap-' 
pointment,    divide   the    State    under   his  jurisdiction   into 


con\Tnient  collection  districts,  following  as  nearly  as  may 
be  practicable  the  tax  districts  or  counties  into  which  the 
State  may  have  been  sub-divided  by  its  own  State  Govern- 
ment. Where  two  or  more  sparsely  populated  counties  can 
be  conveniently  included  in  one  collection  district,  or  where 
large  cities  should  be  sub-divided  into  two  or  more  collec- 
tion districts,  the  State  collector  shall  report  the  same  to 
the  Secretary  of  the  Treasury  ;  and  for  each  tax  district  in 
the  State,  the  State  collector  shall  forthwith  appoint  a  dis- 
trict collector  and  a  district  assessor,  subject  to  the  approval 
of  the  Secretary  of  the  Treasury,  and  shall  report  such  ap- 
pointments promptly  for  the  action  of  said  Secretary. 

4.  Each  district  collector  and  assessor  must  be  over  foity 
years  of  age,  or  if  under  that  age,  he  must  have  been  dis- 
charged from  military  duty  by  reason  of  disabilities  received 
in  the  military  service,  or  must  have  been  declared  unfit 
for  military  duty  by  the  proper  board,  from  other  causes. 
The  said  district  collector  must  also  be  a  resident  freeholder 
•of  the  tax  district  in  which  he  shall  be  appointed,  and  the 
-assessor  must  be  a  resident  of  said  district. 

5.  Each  district  collect :r  shall  give  bond  for  the  faithful 
jnerformance  of  the  duties  of  his  office,  with  not  less  than 
rtwo  sufficient  sureties,  to  be  approved  by  the   commissioner 

•  of  taxes,  in  a  sum  sufficient  to  cover  the  presumptive 
•amount  of  taxes  which  he  will  collect,  until  that  sum  shall 
)reach  fifty  thousand  dollars,  and  the  sureties  may  be  bound 

in  separate  sums  of  not  less  than  five  thousand  dollars. 
The  district  collector  shall  forward  his  bond,  when  complete, 
-with  the  oath  of  office  endorsed  thereon,  ta  the  State  collec- 
tor, w'ho  shall  forward  the  same  to  the  Commissioner  of 
taxes,  to  be  by  him  examined,  and,  if  approved,  filed  in  the 

•  office  of  the  Comptroller  of  the  Treasury. 

6.  Each  district  collector  is  authorized  to  appoint,  by  an 
instrument  of  writijig  under  iiis  hand,  as  many  deputies  as 
he  may  think  proper,  to  be  by  him  compensated  for  their 
services,  and  also^o  revoke  such  appointments,  and  he  shall 
give  notice  of  all  such  appointments  and  revocations  to  the 
Secretary  of  the  Treasury.  He  may  require  and  accept 
from  such  deputies  any  bonds  or  other  securities  for  the 
performance  of  their  duties.  Every  such  deputy  shall  have 
like  authority  with  the  collector  appointing  him,  to  collect 
the  duties  and  taxes  levied  and  assessed  within  the  portion 
of  the  tax  district  assigned    to   him,  and   the    said   district 

.collector  shall^  in  «very- respect,  be  responsible  for  all  moneys 


collected  by,  and  for  all  acts  and  omissions  ef,    any  of    his 
said  deputies. 

7.  In  case  one  assessor  shall  not  be  deemed  sufficient  for 
his  district,  by  any  district  collector,  he  shall  report  the 
fact  to  the  State  collector,  with  the  names  of  such  additional 
assessors  as  he  may  think  proper  to  recommend,  and  the 
reasons  for  such  additional  number,  and  the  State  collector 
shall  forward  the  said  report  for  the  approval  of  the  Secre- 
tary of  the  Treasury. 

8.  Each  assessor,  before  entering  upon  the  duties  of  his 
office,  shall  take  and  subscribe  before  a  district  collector,  or 
some  competent  magistrate,  the  following  oath  or  affirmation  : 

**  I,  A.  B.,  do  swear  or  affirm,  (as  the  case  may  be)  that 
I  ivill  support  t/ie  Cotistitutmi  of  the  Confedtrate  States  of 
America,  and  that  I  will,  to  the  best  of  7ny  knowledge,  skill  and 
judgment,  diligently  and  faithfully  execute  the  office  and  duties  of 
assessor  for  (naming  the  district,)  without  favor  or  partiality, 
and  that  I  will  do  equal  right  and  justice  in  every  case  in  which 
I  shall  act  as  assessor.^^  And  a  certificate  of  such  oath  or 
affirmation  shall  be  delivered  to  the  collector  of  the  tax  dis- 
trict for  which  such  assessor  shall  be  appointed,  and  shall  be 
filed  and  preserved  by  him. 

9.  The  commissioner  of  taxes  will  prepare  artd  forward 
to  each  State  collector,  a  supply  of  blanks  with  which  to 
commence  his  duties,- and  the  State  collector  in  each  State 
shall  cause  to  bo  printed  additional  blank  forms,  in  such 
numbers  as  may  be  required  for  their  respective  States,  ac- 
cording to  the  forms  furnished  them  by  the  commissioner  of 
taxes,  and  shall  distribute  the  same  among  the  district  col- 
lectors. The  said  blanks  shall  be  printed  from  time  to  time 
as  they  may  be  wanted,  upon  contracts,  the  proposals  for 
which  shall  first  be  submitted  to,  and  approved  by  the  com- 
missioner of  taxes.  The  said  proposals  shall  be  in  the  al- 
ternative for  paper  supplied  by  •  the  contractor,  or  hy  the 
government,  and  the  quantity  of  paper  and  number  of  forms 
required,  will  be  reported  to  the  said  commissioner,  both  for 
his  approval  and  that  he  may,  if  practicable,  supply  the 
same  at  a  better  rate. 

10.  Immediately  after  his  appointment,  each  district  col- 
lector shall  give  public  notice  requiring  the  persons  men- 
tioned in  the  fifth  section  of  the  tax  act,  of  April  24,  1863, 
and  hereinafter  set  forth  in  article  thirteen  of  these  instruc- 
tions, to  attend  at  such  places  as  he  may  appoint,  on  or 
before  the  1st  July,  1863,  or  at  the  time  of  beginning  busi- 


nes3,  and  register,  in  the  form  to  be  preacribed  by  the  com- 
missioner of  taxes,  a  true  account  of  the  name  and  residence 
of  each  person,  firm  or  corporation  engaged  or  interested 
in  the  business,  with  a  statement  of  the  time  for  which,  and 
the  place  and  manner  in  which  the  same  is  to  be  conducted, 
and  such  other  facts  as  may  be  requisite  to  ascertain  the 
amount  of  tax  upon  such  business  for  the  past  or  future, 
according  to  the  provisions  of  said  net. 

1 1 .  At  the  time  of  such  registry  the  district  collector 
shall  collect  the  specific  tax  for  the  year  ending  31st  De- 
cember,  1863,  and  such  other  tax  as  may  be  due  on  sales  or 
receipts  in  such  business  at  the  time  of  such  registry,  and 
the  collector  shall  make  such  registry,  and  give  a  receipt 
for  the  amount  in  duplicate,  specifying  therein  the  separate 
sums  received  as  specific  tax,  and  tax  on  sales  or  receipts ; 
and  one  receipt  he  will  deliver  to  the  tax  payer,  and  the 
other  he  will  forward  to  the  State  collector,  as  in  case  of 
other  receipts  for  taxes. 

12.  There  shall  be  a  separate  registry  and  tax  for  each 
business,  and  for  each  place  of  conducting  the  same.  But 
no  tax  is  required  for  the  mere  storage  of  goods  at  a  place 
other  than  the  registered  place  of  business.  Upon  every 
change  in  the  place  of  conducting  a  registered  business, 
there  shall  be  a  new  registry,  but  no  additional  tax,  and  so 
also  upon  the  death  of  any  person  conducting  such  busi- 
ness, or  upon  its  transfer  to  another  person,  there  shall  be 
a  new  registry  in  the  name  of  the  person  to  continue  the 
business,  but  no  additional  tax  shall  be  required. 

13.  The  following  are  the  occupations,  trades  and  persons 
taxed  under  the  provisions  of  the  5th  section  of  the  tax  act 
and  the  specific  and  general  tax  to  be  collected  at  the  time 
of  registry : 

Occupation.       Specific  Tax.  General  Tax. 

Auctioneers,  $50  }  of  one  per  cent,  on  gross  sales  of  stock 

or  securities  for  money. 
2J  per  cent,  on  gross  value  of  all  other 
'things  from  24th  April  to  30th  June, 
1863,  both  days  inclusive, 
Apothecaries,  60  2J  per  cent,  on  gross  sales. 

Bankers,  500  None. 

Brewers,  100  2J  per  cent,  on  gross  sales. 

Brokers,  200 

Butchers,  J     50  1  per  cent,  on  gross  salea. 

Bakers,  ) 

Bowling  alleys,         j     ^^  ^^^^  ^o  be  paid  by  the  owner. 
Billiard  rooms,  J  *  •' 

Commission     mor- 


chants    and    com- 
mercial brokers, 


OCCDPATION. 

Cattle  brokers, 
Circus, 


200 
Specific  Tax 


Confoctiuners, 
Dcnti.st^, 
Distillers, 
Distillers    of    fruit 

for  ninety  days  or 

less, 

Hotels, 
Inns, 
Taverns, 
Eating  houses, 

Ju£!;2:lers  and 
cxhibiters  of  show; 
Lawyers, 
Livery  stable  keep 

crs. 
Pawnbrokers, 
Pedlars, 
Physicians, 
Photographers, 
Kctail  dealers, 
Ketail  dealers  in  li 

quor, 
Suri^eons, 
Theatres, 


Tobacconists, 
Wholesale  dealers. 
Wholesale     dealers 
in  liquor. 


J 


50 
100 

50 

50 

200 

•?G0 

500 

300 

-200 

100 

30 

50 

50 
50 

200 
50 
50 
50 
50 

100 

50 

500 

50 

200 

200 


21  per  cent,  on  all  sales. 

General  Tax. 

21  per  cent,  on  gross  sales, 
and   $10  for  each  exhibition,  to  bo  paid  by 
the  manager. 
2  J  per  cent,  on  gross  sales. 

20  per  cent,  on  gross  sales. 

!50  cents  per  gallon  on  fifst  ten  gallons, 
and  §2  per  gallon  on   all  spirits  dis- 
tilled beyond  that  quantity. 
Firs*,  class. 
Second  class. 
Third  cla^s. 
Fourth  class. 
Fifth  class. 


2\  per  cent,  on  gross  sales. 

2.J  per  cent,  on  gross  sales. 
2.V  per  cent,  on  gross  sales. 

10  per  cent,  on  gross  sales. 

5  per  cent,  on  all  receipts,  to  be  paid  by 

owner  of  building. 
21  per  cent,  on  gross  sales. 
2|  per  cent,  on  gross  sales. 


5  per  cent,  on  gross  sales. 

14.  The  several  persons  mentioned  in  article  13,  who  arc 
required  under  the  tax  act  to  make  returns  of  sales,  shall 
be  required  by  the  district  collector  to  make  further  returns 
to  the  assessor  at  the  end  of  every  three  months,  from  the 
1st  July,  1863,  of  the  gross  amount  of  sales  made  by  tbem 
during  said  quarter,  and  to  pay  the  amount  of  ta.x  which  is 
chargeable  thereon  to  the  said  collector.  The  form  for  such 
return  will  be  furnished  by  the  commissioner  of  taxes. 

15.  In  case  any  person  liable  to  pay  a  tax  shall  fail  to 
register  and  make  due  return  of  his  business  or  sales,  the 
assessor  for  the  district  in  which  such  failure  shall  occur, 
shall  enter  upon  the  premises,  if  necessary,  and  on  view,  or 
according  to  the  best  information  he  can  procure,  shall  make 
ont  a  list  or  return  of  the  said  business,  and  of  its  estimated 
sales,  and  thereupon  the  district  collector  shall  assess  and 
require  payment  of  the  tax  in  the  same  manner  as  though 


it  had  been  returned  by  the  party  himself,  and  every  such 
failure  to  liake  the  registry,  and  pay  the  tax  required  shall 
subject  the  party  failing  to  the  payment  of  double  the  spe- 
cific tax  on  his  business,  and  a  like  sum  for  every  thirty 
days  of  such  failure. 

16.  In  case  of  any  default  in  paying  the  taxes  assessed 
upon  such  sales  and  receipts  in  any  case  under  the  5th  sec- 
tion of  said  act,  at  the  time  appointed,  the  collector  shall 
require  payment  of  double  the  amount  of  said  taxes. 

TAX    ON    PROPERTY,    ETC. 

17.  The  district  collectors  shall,  as  soon  as  practicable 
after  the  1st  of  July,  I8G3,  send  the  assessors  throughout 
their  respective  districts,  to  enquire  after  and  procure  re- 
turns of  all  taxable  property  in  such  district,  and  of  all 
taxes  due  by  any  person  therein;  and  the  said  assessors 
shall  require  each  tax-payer  to  make  due  return  on  oath  of 
all  the  following  articles  held  or  owned  by  him  on  the  1st  of 
July,  1863,  which  are  the  growth  or  production  of  any  year 
preceding  the  year  1863  : 

1.  Naval  stores. 

2.  Salt. 

3.  Wines  and  spirituous  liquors. 

4.  Tobacco,  manufactured  or  unmanufactured^ 

5.  Cotton. 

6.  Wool. 

7.  Flour. 

8.  Sugar. 

9.  Molasses  and  syrup. 

10.  Rice. 

11.  Other  agricultural  products. 

Upon  the  value  thus  ascertained  of  all  the  articles  enu- 
merated in  article  seventeen,  a  tax  of  eight  per  cent,  shall 
be  assessed,  levied  and  collected ;  and  upon  the  value  of 
those  in  article  eighteen,  a  tax  of  one  per  cent. 

18.  The  said  assessor  shall  further  require  returns  to  be 
made  on  oath  of  all  bank  notes  and  other  currency  on  hand 
or  on  deposite,  on  the  1st  day  of  July,  1863,  and  of  all 
credits  held  or  owned  on  the  1st  of  July,  1863,  on  which 
the  interest  has  not  been  paid,  and  which  are.  not  employed 
in  a  business,  the  income  derived  from  which  is  taxed  by 
the  tax  act. 

19.  The  said  assessor  shall  also   require   returns  of   al! 


profits  made  by  any  person,  partnership  or  corporation 
during  the  year  1862,  by  the  purchase  within  the  Confeder- 
ate States,  and  sale,  otherwise  than  in  the  due  course^of  a 
regular  retail  business  during  the  sa^d  year,  of  any  of  the 
following  articles,  viz  :  . 

Flour,  corn,  bacon,  pork,    oats,  hay,  nee,  salt,  iron   or 

manufactures  of  iron,  sugar,  molasses  made  of  cane,  leather, 

woolen  cloths,  shoes,  boots,  blankets  and  cotton  cloths,  and 

upon  the  said  profits  a  tax  of  ten  per  cent.   shaU  be  paid  on 

1st  July,  186^. 

20.  AH  property,  coin,  securities  and  credits,  shall  De 
assessed  at  their  value  in  Confederate  treasury  notes  ,  and 
moneys  owned,  held  or  deposited  beyond  the  limits  of  the 
Confederate  States;  shall  be  valued  at  the  current  rate  of 
exchange  in  Confederate  treasury  notes.  If,  however,  upon 
any  credit  due  a  tax-payer,  he  shall  endorse,  in  writing, 
his  willingness  to  receive  Confederate  treasury  notes  in 
payment  thereof,  such  credit  shall  not  be  valued  at  a  higher 

rate.  •      r  ^ 

21.  If  any  person  shall  refuse  or  neglect  to  give  lists  or 
make  return,  within  the  time  required  by  the  assessor,  for 
the  collection  district  within  which  he  may  reside,  the  asses- 
sor may  enter  upon  his  premises,  and  upon  view,  or  from 
State  tax  lists,  or  any  other  record  or  documents,  or  by  any 
other  lawful  ways  and  means,  shall  make  a  list  of  all  his 
taxable  property,  and  duly  assess  the  value  thereof,  and  the 
tax  thereon,  and  where  there  is  no  sufficient  excuse,  from 
sickness  or  other  unavoidable  cause,  he  shall  add  twenty- 
five  per  cent,  to  the  amount  assessed,  and  shall  report  the 
same  as  a  good  and  sufficient  list  to  the  collector. 

22. 'Whenever  there  shall  be  any  taxable  property  within 
a  district,  not  owned  or  possessed  by,  or  under  the  care  or 
management  of  some  one  within  the  district,  and  no  list 
thereof  shall  have  been  handed  to  the  assessor,  such  asses- 
sor shall  enter  upon  the  premises,  and  on  view  thereof,  shall 
make  and  subscribe  a  list,  and  report  the  same  to  the 
collector. 

23.  Persons  owning  or  having  the  care  of  taxable  pro- 
perty in  districts  other  than  those  in  which  they  reside,  may 
return  the  same  to  the  assessor  of  their  own  district,  and  m 
such  case  the  assessor  receiving  the  return  shall  transmit 
the  same  to  the  assessor  where  the  taxable  property  w 
situate,  who  shall  examine  the  lists,  and  return  the  same 
with  his  approval,  or  with  such. alterations  as   he  shall   see 


8 

fit  to  make  ;  and  upon  the  list  thus  returned,  the  assessor  of 
the  district  where  the  person  liable  to  pay  the  tax  resides, 
shall  proceed  as  if  the  list  had  been  so  made  to  himself. 

24.  The  lists  in  eadh  collection  district  shall  be  sent  to 
the  district  collector,  on  or  before  the  1st  day  of  August, 
1863;  the  district  collectors  shall  immediately  arrange  the 
same  in  two  alphabetical  lists,  one  of  which  shall  set  forth 
the  names  of  the  tax-payers,  residing  within  the  district, 
and  the  other  of  tax-payers  residing  without  the  district, 
owning  property  within  the  district ;  and  in  both  there  shall 
be  set  forth  the  enumeration,  value  and  assessment  of  the 
subjects  of  taxation. 

25.  Each  district  collector  shall,  by  public  advertisement 
in  some  newspaper  published  within  his  district,  if  such 
there  be,  or  if  none,  by  written  or  printed  notification,  to 
be  posted  up  in  at  least  four  public  places  within  each  district, 
advertise  the  time  and  place  within  said  district  where  the  lists 
tioned  in  article  twenty-three  may  be  examined,  and  the 
lists  shall  remain  open  for  fifteen  days  after  the  notice. 
Appeals  may  be  taken  at  any  time  within  the  said  fifteen 
days  to  the  collector,  relative  to  excessive  or  erroneous 
valuation  or  enumeration  by  the  assessor;  and  the  collector 
shall,  in  his  public  notice,  state  when  and  where,  within 
said  district,  the  appeals  will  be  received  and  determined  and 
will  hear  and  determine  the  appeals  within  fifteen  days  more 
in  a  summary  way  according  to  law  and  right ;  the  only 
questions  allowed  being  as  to  the  just  relations  of  the 
valuation  in  the  particular  case  to  other  valuations  in  the 
same  district,  and  whether  the  enumeration  is  correct.  All 
appeals  taken  must  present  in  writing  the  particular  matter 
or  thing  respecting  which  a  decision  is  requested,  and  the 
ground  or  principle  of  inequality  or  error. 

26.  The  district  collector  may  re-examine  and  equalize 
the  valuations  as  he  shall  deem  just  and  equitable,  in  case 
he  shall  be  of  opinion  that  the  valuation  or  enumeration 
ought  to  be  increased,  he  shall  give  five  days  notice  in 
writing  to  the  party  interested,  to  appear  and  object  to  the 
same  if  he  shall  think  proper.  The  •  notice  may  be  left  at 
the  dwelling  house,  office,  or  place  of  business  of  the 
party. 

27.  Upon  the  expiration  of  the  time  fixed  forbearing  and 
deciding  appeals,  each  district  collector  shall,  on  or  before 
t^e  1st  October,  1863,  make  out,  in  a  book  to  be  kept  for 
that  purpose,  a  correct  alphabetical  list  of  all  the  tax-payers. 


and  of  the  enumerations,  valuation  and  tax  assessed  upon- 
them  respectively,  collated  in  proper  form,  so  as  to  Show  in 
proper  columns  the  separate  and  aggregate  amounts  to  be 
paid  by  each  person,  under  each  head  or  classification ;  and 
he  shall,  also,  transmit  or  deliver  to  the  State  collector  and 
to  the  commissioner  of  taxes,  copies  of  the  said  lists. 

28.  Immediately  after  the  completion  of  said  lists,  each 
district  collector  shall  give  public  notice  that  the  taxes  have 
become  payable,  and  state  the  time  and  place  within  his  dis- 
trict at  vrhich  he  will  attend  to  receive  the  same;  said 
time  not  to  be  less  than  thirty  days  after  such  notice.  The 
notice  shall  be  given  by  advertisement  in  one  newspaper 
published  in  the  collection  district,  if  there  be  one,  aud  if 
not,  by  being  posted  up  in  at  least  four  public  places  in  the 
district.  The  notice  will  state  that  any  person  neglecting^ 
to  pay  at  the  time  and  place  appointed,  shall  be  liable.to  pay 
ten  per  cent,  additional  upon  the  amount  of  tax. 

29.  When  any  person  shall  neglect  to  pay  the  tax  at  the 
time  and  place  appointed  by  the  district  collector,  such  col- 
lector shall,  in  person,  or  by  deputy,  within  twenty  days 
after  such  neglect,  make  a  demand  personally  or  at  the 
dwelling  or  usual  place  of  business  of  such  person,  for  pay- 
ment of  the  said  tax  with  the  ten  per  cent,  additional  as 
aforesaid  ;  and  if  the  same  shall  not  then  be  paid,  the  dis- 
trict collector,  or  bis  deputy,  shall,  after  the  expiration  of 
ten  days  from  the  time  at  which  he  made  demand  personally, 
or  at  the  residence  or  place  of  business  of  the  party,  proceed 
to  collect  the  amount  by  distraint  and  sale  of  the  goods, 
chattels  or  effects  of  the  delinquent  in  the  manner  provided 
by  law ;  and  if  goods,  chattels  or  effects  sufficient  to  satisfy 
the  taxes  shall  not  be  found,  the  collector  or  his  deputy  may 
proceed  to  collect  the  same  by  seizure  and  sale  of  the  real 
estate  of  such  person  in  the  manner  prescribed  by  law. 

30.  All  treasury  notes  issued  by  the  Confederate  States 
shall  be  receivable  in  payment  of  taxes, 

31.  Upon  receiving  the  tax  due  by  each  person,  the  col- 
lector shall  sign  receipts  in  duplicate,  one  to  be  delivered  to 
the  party  and  the  other  to  be  forwarded  to  the  State  collector. 
The  receipts  shall  be  prepared  in  a  book  with  marginal 
entries  of  the  amount  of  each  receipt,  so  that  the  book 
remaining  with  the  collector  shall  be  a  third  evidence  of  the 
amount  paid. 

32".  After  collections  shall  have  been  commenced,  each 
district  colleQtor  shall,  on  the  first  day  of  each  month,  make 


return  to  the  State  collector  of  all  monies  received  by  him 
up  to  that  date,  and  of  the  persons  from  Avhom  received,  and 
shall  pay  over  the  same  to  the  State  collector,  lie  shall 
also  send  a  duplicate  of  said  reports  to  the  commissioner  of 
taxes, 

33.  Each  State  collector  shall  deposit  weekly  with  the 
treasurer,  or  with  such  assistant  treasurer  or  depositary  as 
may  be  designated  by  the  commissioner  of  taxes,  all  moneys 
received  during  the  preceding  week,  and  shall  make  report 
thereof  to  the  commissioner  of  taxes, 

34.  Each  State  collector  shall  keep  books,  in  which  he 
shall  charge  each  district  collector  with  the  whole  amount 
of  taxes  mentioned  and  set  forth  in  the  lists  required  by 
article  23,  and  shall  credit  him  with  all  payments  reported, 
and  also  with  the  amount  contained  in  the  lists  transmitted 

•to  other  collectors  for  adcoun-t  of  taxes  to  be  paid  in  their 
districts.  The  commissioner  of  taxes  shall  also  keep  like 
books,  and  in  all  cases  where  the  tax  payer  is  unable,  from 
insolvency,  to  pay,  the  evidence  of  such  insolvency  shall  be 
submitted  to  the  State  collector,  and  by  him  transmitted, 
with  his  observations,  to  the  commissioner  of  taxes,  who 
shall  forward  the  same-  to  the  Comptroller  of  the  Treasury, 
and,  if  deemed  sufficient  by  said  Comptroller,  shall  be 
reported  back  to  the  commissioner  of  taxes,  and  credit  for 
the  same  shall  be  allowed. 

35.  If  any  district  collector  shall  fail  to  pay  over  to  the 
State  collector  the  amounts  collected  by  him  within  the  time 
prescribed,  such  State  collector  shall  immediately  report  the 
delinquency  to  the  commissioner  of  taxes,  who  shall  imme- 
diately proceed  against  the  collector  and  his  sureties  for 
recovery  thereof  by  distraint  according  to  law. 

36.  Persons  having  taxes  to  pay  in  several  districts  in  the 
State  in  which  they  reside,  may  pay  the  whole  to  the  col- 
lector of  the  district  in  which  they  reside  ;  'and  persons  hav- 
ing taxes  to  pay  in  several  States  may  pay  the  whole  amount 
of  such  taxes  directly  to  the  State  collector  of  the  State  in 
■vrhich  such  taxes  are  due.  In  every  such  case  the  State  or 
district  collector,  as  the  case  may  be,  shall  issue  duplicate 
receipts  to  such  tax  payer  for  the  amount  of  taxes  due  and 
paid  on  property  in  each  collection  district  where  the  same 
is  located,  one  of  said  receipts  to  be  delivered  to  the  tax 
payer  and  the  other  to  the  district  collector  of  the  district 
in  which  the  property  designated  therein  is  situate. 

37.  Five  per  cent,  per  month  will  be  charged  to  all  col- 


11 

lectors  for  monies  retained  in  their  possession  beyond  the 
time  req^iired  by  these  instructions. 

38.  Any  tax  payer  may  pay  into  the  hands  of  the  treasurer 
or  any  assistant  treasurer  or  depositary,  any  sum  of  money 
not  less  than  one  hundred  dolhxrs  in  advance  of  hia  taxes, 
and  the  officer  receiving  the  money  shall  give  to  the  party 
paying  the  same  a  certificate  that  he  is  entitled  to 'credit  for 
the  amount  on  account  of  his  taxes  so  paid,  with  interest 
thereon  at  five  per  cent. 

39.  The  said  certificates. shall  be  accepted  for  amount  of 
principal  and  interest  due  thereon,  by  the  tax  collector  of 
any  State  or  district,  in  payment  for  taxes  due  by  the  party 
named  in  such  certificate;  and  the  district  collector  shall  remit 
the  certificate  to  the  State  collector,  -with  other  receipts  for 
taxes,  to  be  forwarded  by  him  to  the  commissioner  of  taxes 
in  common  Avith  his  other  receipts. 

40.  The  treasurer,  assistant  treasurers  and  depositaries 
shall  keep  separate  accounts  of  all  deposits  made  as  aforesaid, 
and  of  the  certificates  issued  for  the  same,  and  each  assistant 
treasurer  and  depositary  shall  report  the  same  in  his  monthly 
report  to  the  treasurer;  auvi  the  treasurer's  books  shall  be 
so  kept  as  to  classify  the  certificates  among  the  States  in 
which  they  have  been  issued. 

41.  A  statement  or  bill  for  the  amount  of,  the  specific  tax 
paid  by  each  tax  payer  on  occupations,  employments,  busi- 
ness and  professions,  and  also  of  the  taxes  on  gross  sales, 
incomes  and  profits,  shall  be  delivered  by  the  assessor  to  the 
district  collector,  who  shall  give  him  a  receipt  for  the  same, 
and  the  assessor  shall  file  his  receipt  with  the  State  collec- 
tor. The  money  shall  be  collected  by  the  district  collector, 
and  shall  be  paid  to  the  State  collector,  accompanied  by  the 
estimates,  statements  or  bills  delivered  by  the  assessor  to 
the  district  collector. 

42.  The  income  and  moneys  of  hospitals,  asylums, 
churches,  schools  and  colleges  are  exempt  from  taxation. 

TAX    IN    KIND. 

43.  As  scon  as  any  of  the  following  crops  grown  in  the 
Confederate  States,  during  the  year  1863,  shall  be  made 
ready  for  market,  to-wit: 

Sweet  potatoes. 
Irish  potatoes. 
Corn. 


12 

Wheat. 

Oats. 

Rye. 

Buckwheat. 

Rice. 

Cured  hay  and  fodder. 

Sugar. 

Molasses  made  of  cane. 

Cotton. 

Tobacco. 
"    Peas,  beans  and  ground  peas. 

Each  farmer  or  planter  shall  make  due  return  to  the  as- 
sessor of  his  district  of  the  entire  quantity  of  each  of  these 
articles  produced  by  him  during  the  yea.Y.  From  these  re- 
spectively, he  shall  reserve  for  his  own  use  the  following 
quantities,  to  wit :  fifty  bushels  of  sweet  potatoes,  fifty 
bushels  of  Irish  potatoes,  one  hundred  bushels  of  corn,  fifty 
bushels  of  wheat,  twenty  bushels  of  peas  and  beans  together  ; 
and  an  estimate  shall  be  made  by  the  assessor  of  the  quan- 
tity of  the  said  articles  remaining,  and  one-tenth  of  each 
shall  be  set  apart  for  the  use  of  the  Confederate  States,  and 
an  estimate  shall  be  formally  made  and  signed  by  the  tax- 
payer and  the  assessor,  setting  forth  the  quantity  of  articles 
set  apart  as  the  said  tenth,  and  of  the  value  thereof  in  Con- 
federate currency. 

44. In  case  the  assessor  and  tax  payer  shall  disagree,  each  of 
them  shall  select  a  disinterested  freeholder  from  the  vicinage; 
if  the  tax  payer  neglects  or  refuses  to  select,  then  the  asses- 
sor shall  select  two ;  and  in  case  of  difference  of  opinion 
between  the  two,  they  may  call  in  a  third  to  settle  the  mat- 
ter in  dispute.  The  freeholders  thus  selected  shall  first  be 
sworn  by  the  assessor,  or  any  lawful  magistrate,  faithfully 
to  discharge  their  duties,  and  shall  then  proceed  to  ascertain 
the  amount  of  the  crop  either  by  actual  weight  or  measure- 
ment, or  b^  computing  the  contents  of  the  rooms  or  houses 
in  which  they  are  held  when  a  correct  computation  is  prac- 
ticable by  such  a  method.  They  shall  then  ascertain  what 
quantity  may  have  been  previously  sold  or  consumed  by  the 
producer,  whether  gathered  or  not,  and  shall  thereupon  esti- 
mate the  quantity  and  quality  of  the  whole,  and  shall  set 
apart  one- tenth  thereof  as  the  portion  to  which  the  govern- 
ment is  entitled.  The  particulars  of  the  said  tenth  shall  be 
set  forth  and  'valued  in  a  written  estimate  to  be  signed  by 
the  freeholders^  and  one  copy  thereof  shall  be  delivered  to 


13 

the  assessor,  and  another  to  the  producer.  When  the  esti- 
mate includes  molasses,  an  allowance  shall  be  made  to  the 
producer  for  the  cost  of  the  barrels  containing  the  same, 
by  deducting  their  value  from  the  government  tenth.  The 
producer  shall  deliver  the  several  articles  set  forth  in  the 
said  estimate  at  such  place  as  may  be  indicated  to  him  by 
the  post  quartermaster,  said  place  not  to  be  more  than 
eight  miles  from  the  placy  of  production ;  and  all  cot- 
ton delivered  shall  first  be  properly  ginned  and  packed  in 
some  secure  manner,  and  all  other  articles  shall  be  delivered 
in  such  form  and  ordinary  marketable  condition  as  may  be 
usual  in  the  section  of  country  in  which  they  are  delivered  ; 
but  the  quartermaster  of  the  post  shall  furnish  to  the  pro- 
ducer sucli  sacks  as  are  requisite  for  the  transportation  of 
grain.  The  delivery  of  cotton  and  tobacco  may  be  made  at 
any  time  before  the  first  day  of  March  next,  but  all  other 
articles  must  be  delivered  within'  two  months  from  the  date 
of  the  estimate.  In  case  the  farmer  or  planter  shall  fail  to 
deliver  the  articles  named  in  the  estimate  in  good  order 
at  the  place  indicated  by  the  post  quartermaster  within 
two  months  from  the  dats  of  the  estimate,  there  shall  be 
added  fifty  per  cent,  to  the  estimate,  and  it  shall  be  returned 
to  the  district  collector,  and  the  district  collector  shall  pro- 
ceed to  collect  the  amount  by  warrant  of  distress  and  sale 
according  to  law. 

45.  As  soon  as  any  estimate  shall  be  completed,  the  assessor 
shall  transfer  the  same  to  the  duly  authorized  post  quarter- 
master of  that  section  of  country,  and  shall  take  from  him 
a  copy  thereof  with  his  receipt  attached,  which  receipt  shall 
be  delivered  by  the  assessor  to  the  district  collector,  to  be 
filed  with  the  State  collector  in  settling  his  account ;  and  a 
copy  of  this  receipt  shall  be  furnished  by  the  chief  collector 
to  the  second  auditor  to  be  charged  against  said  quartermas- 
ter. The  post  quartermaster  receiving  the  said  estimate, 
shall  notify  the  tax  payer  at  what  place  the  articles  men- 
tioned therein  shall  be  delivered,  and  shall  collect,  receive 
and  safely  keep  the  same,  until  distributed  for  use  or  con- 
sumption according  to  the  regulations  of  the  War  Depart- 
ment. In  case  the  post  quartermaster  shall  be  unable  to 
collect  all  or  any  of  the  tax  in  kind  specified  in  the  estimate 
he  shall  deliver  to  the  district  tax  collector  the  said  estimate, 
having  first  endorsed  thereon  any  partial  payment  or  delivery, 
and  shall  take  such  collector's  receipt  for  the  same  specifying 
any  partial  payment,  and  he  shall  forward  the  same  to  the 


u 

State  collector,  as  a  credit  in  the  statement  of  the  accounts 
of  said  post  f|uartermaster ;  and  the  district  collector  shall 
add  to  the  unpaid  portions  of  the   estimate  fifty  per  cent., 
and  shall  forthwith  proceed  to  collect  the  same  by  warrant, 
of  distress  and  sale  according  to  law. 

46.  Whenever  the  articles  thus  collected  by  the  post  quar- 
termaster shall  consist  of  cotton,  wool  or  tobacco,  such  quar- 
termaster shall  notify  the  district  collector  thereof,  and  shall 
cause  the  same  to  be  delivered  and  safely  stored  at  such 
place  as  shall  be  designated  by  the  said  collector,  and  sub- 
ject to  his  order. 

47.  Whenever  the  State  collector  shall  be  notified  by  the 
Secretary  of  the  Treasury  that  the  tax  shall  not  be  collected 
kind  in  any  district  or  locality  within  his  State,  he  shall  in 
give  notice  thereof  to  the  district  collector  or  collectors  of 
such  district  or  locality,  and  to  the  tax  payers,  and  the  value 
of  the  several  articles  as  set  forth  in  the  estimate  shall  be 
collected  in  money,  from  the  tax  payer,  by  the  district  collec- 
tors, on  the  first  day  of  January  next,  and  as  soon  thereafter 
as  practicable. 

48.  If,  on  the  Istday  of  July,  1863,  a  commission  inerchant 
holds  in  store,  on  account  of  producers  or  any  other  person, 
corporation  or  firm,  any  of  the  articles  enumerated  in  sec- 
tion one  of  the  tax  act,  or  any  agricultural  products  of  the 
growth  or  production  of  any  year  preceding  the  year  lS63, 
he  will  be  required  to  make  full  return  thereof  to  the  assessor, 
and  to  pay  the  tax  of  eight  per  centum  upon  the  value 
of  such  articles  or  products.  The  person  holding  such 
articles,  whether  as  owner,  agent,  or  factor,  will  be  required 
to  make  the  return  and  pay  the  tax.  So,  also,  every  person 
who,  as  trustee,  guardian,  tutor,  curator  or  committee,  exe- 
cutor or  administrator,  or  as  agent,  attorney  in  fact  or 
factor,  of  any  persons  or  persons,  whether  residing  in  the 
Confederate  States  or  not.  and  every  receiver  in  chancery, 
clerk,  register  or  other  officer  of  any  court,  shall  be  answer- 
able for  the  doing  of  all  such  acts, , matters  and  things  as 
shall  be  required  to  be  done  in  order  to  the  assessment  of 
the  money,  property,  products  and  income  under  their  con- 
trol, and  the  payment  of  taxes  thereon,  and  shall  be  indem- 
nified against  all  and  every  person  for  all  payments  on 
account  of  the  taxes  in  said  act  specified,  and  shall  be  re- 
sponsible for  all  taxes  due  from  the  estates,  income,  money 
or  property  in  their  possession,  or  under  their  control. 

49.  You  will  be   pleased  to  communicate  the  foregoing 


instructions  to  your  district  collectors  and  assessors,  so  that 
they  may  be  fully  informed  of  them  before  assessments 
commence. 

Very  respectfully, 

C.  G.  MEMMINGER. 
Secretari;  of  the  Treasury. 


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